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Document 32016R0323
Commission Implementing Regulation (EU) 2016/323 of 24 February 2016 laying down detailed rules on cooperation and exchange of information between Member States regarding goods under excise duty suspension pursuant to Council Regulation (EU) No 389/2012
Commission Implementing Regulation (EU) 2016/323 of 24 February 2016 laying down detailed rules on cooperation and exchange of information between Member States regarding goods under excise duty suspension pursuant to Council Regulation (EU) No 389/2012
Commission Implementing Regulation (EU) 2016/323 of 24 February 2016 laying down detailed rules on cooperation and exchange of information between Member States regarding goods under excise duty suspension pursuant to Council Regulation (EU) No 389/2012
IO L 66, 11.3.2016, p. 1–82
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
In force
|
11.3.2016 |
EN |
Official Journal of the European Union |
L 66/1 |
COMMISSION IMPLEMENTING REGULATION (EU) 2016/323
of 24 February 2016
laying down detailed rules on cooperation and exchange of information between Member States regarding goods under excise duty suspension pursuant to Council Regulation (EU) No 389/2012
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 (1), and in particular, Article 9(2), Article 15(5) and Article 16(3) thereof,
After consulting the European Data Protection Supervisor;
Whereas:
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(1) |
A computerised system is principally to be used for the exchanges of information provided for under Articles 8, 15 and 16 of Regulation (EU) No 389/2012 regarding goods under excise duty suspension. It is therefore necessary to lay down the structure and content of the mutual administrative assistance documents that convey that information. |
|
(2) |
In order to allow for effective control of goods under excise duty suspension, the requesting authority should be able to request the history of a movement of goods under excise duty suspension within the Union from another competent authority by supplying the administrative reference code of the relevant electronic administrative document, assigned in accordance with Article 21(3) of Council Directive 2008/118/EC (2). Requested authorities should be able to provide automatic responses to such requests. The response should include all electronic documents and other information exchanged in accordance with the provisions of Articles 21 to 25 of Directive 2008/118/EC. |
|
(3) |
Where the requesting authority does not know the administrative reference code of the electronic administrative document under the cover of which a movement of goods under excise duty suspension within the Union takes place, that requesting authority should be able to obtain the relevant administrative reference code by supplying other relevant information concerning the movement. |
|
(4) |
Some investigations of trader compliance with the provisions of Chapter III and Chapter IV of Directive 2008/118/EC require the collection of information that can only be found outside of the computerised system. Therefore the computerised system should, for the purposes of finding such information, support the transmission of requests for administrative cooperation and of responses to such requests. The computerised system should also support the sending of legally justified refusals by requested authorities. |
|
(5) |
The computerised system should provide standard formats for mutual administrative assistance documents to support the mandatory exchange of information where an irregularity or an infringement of legislation on excise duties has occurred, or is suspected to have occurred. |
|
(6) |
It should be ensured that the computerised system is used for information that is optionally exchanged in the same way as for information that is exchanged on a mandatory basis. The same mutual administrative assistance documents should be used in both cases. |
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(7) |
It should be possible for the competent authorities of the Member States to request and receive feedback by uniform means on the follow-up action taken on the basis of information that has been exchanged. |
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(8) |
Detailed rules should be laid down allowing for the exchange of information for the purposes of administrative cooperation when the computerised system is not available and for the recording of that information in the computerised system when it becomes available again. |
|
(9) |
The situations under which Member States should use fall-back mutual administrative assistance documents for the mandatory exchange of information should be established. |
|
(10) |
The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty, |
HAS ADOPTED THIS REGULATION:
CHAPTER I
GENERAL PROVISIONS
Article 1
Subject matter
For the purposes of cooperation and exchange of information between Member States regarding goods under excise duty suspension, this Regulation lays down detailed rules concerning the following:
|
(a) |
the structure and content of the mutual administrative assistance documents exchanged through the computerised system referred to in Article 2 (8) of Regulation (EU) No 389/2012 for the purposes of Articles 8, 15 and 16 of that Regulation; |
|
(b) |
the structure and content of communications of feedback on follow-up action taken as a result of cooperation on request or of optional communication of information; |
|
(c) |
the rules and procedures to be used by competent authorities exchanging mutual administrative assistance documents; |
|
(d) |
the structure and content of fall-back mutual administrative assistance documents and the rules and procedures relating to their use. |
Article 2
Definitions
For the purposes of this Regulation, the following definitions shall apply:
|
(a) |
‘movement’ means a movement between two or more Member States of goods under excise duty suspension within the meaning of Chapter IV of Directive 2008/118/EC; |
|
(b) |
‘CCN SECURE Mail system’ means the secure electronic mail service provided as a component of the CCN/CSI network. |
Article 3
Structure and content of mutual administrative assistance documents
1. Mutual administrative assistance documents shall be drawn up in accordance with Annex I.
2. Where codes are required for the completion of certain data fields in the mutual administrative assistance documents in accordance with Annex I to this Regulation, the codes listed in Annex II to this Regulation, Annex II to Commission Implementing Regulation (EU) No 612/2013 (3) and Annex II to Commission Regulation (EC) No 684/2009 (4) shall be used as set out in the tables of Annex I to this Regulation.
CHAPTER II
COOPERATION ON REQUEST
SECTION I
Requests for download of information contained in the computerised system
Article 4
Request for download of information where the administrative reference code of a movement is known to the requesting authority
1. Where the administrative reference code of the electronic administrative document under cover of which a movement takes place, assigned in accordance with the third subparagraph of Article 21(3) of Directive 2008/118/EC, is known to the requesting authority, it may make a request for any document referred to in Annex I to Regulation (EC) No 684/2009 and any other document relating to the movement.
For that purpose the requesting authority shall send a ‘Movement download request’ document, as set out in Table 1 of Annex I, to the requested authority in the Member State of dispatch. The request shall state the administrative reference code of the electronic administrative document under cover of which the movement takes place.
2. Where the administrative reference code is known to the requested authority, it shall respond to requests made in accordance with paragraph 1 using a ‘Movement download answer’ document, as set out in Table 2 of Annex I, indicating the status of the movement.
The requested authority shall also send a ‘History of a movement’ document, as set out in Table 3 of Annex I, containing a copy of the electronic administrative document under cover of which the movement takes place and of any other documents relating to that movement.
3. Where the administrative reference code is not known to the requested authority, it shall respond to requests made in accordance with paragraph 1 using a ‘Movement download answer’ document with the ‘Status’ data element set to ‘None.’
Article 5
Request for download of information where the administrative reference code is unknown to the requesting authority
1. Where the administrative reference code or codes of one or more electronic administrative documents for which the requesting authority is searching are not known and the requesting authority believes another Member State to be the Member State of dispatch, the requesting authority may request a search to be carried out by the competent authority of another Member State for a list of electronic administrative documents under cover of which relevant movements take place.
For that purpose, the requesting authority shall send a ‘Common request’ document, as set out in Table 4 of Annex I, to the requested authority. The request shall state the relevant search criteria and include any information which supports the selection of those criteria.
2. The requested authority shall respond to requests made in accordance with paragraph 1 by returning a list of electronic administrative documents matching the search criteria selected in accordance with the second subparagraph of paragraph 1, identified by their administrative reference codes using the ‘List of e-AD as a result of a general query’ document, as set out in Table 5 of Annex I.
3. Where no document meets the search criteria selected in accordance with the second subparagraph of paragraph 1, or the number of administrative reference codes meeting the selected search criteria is greater than 99, the requested authority shall send the requesting authority a ‘Refusal of common request’ document, as set out in Table 6 of Annex I.
SECTION II
Requests for information not contained in the computerised system
Article 6
Requests for information and administrative enquiries
1. Requests for information regarding goods under excise duty suspension that is not contained in the computerised system shall be made by sending an ‘Administrative cooperation common request’ document, as set out in Table 7 of Annex I. The request type shall be set to ‘Administrative cooperation’.
2. Each request made in accordance with paragraph 1 may concern one or more economic operators registered in the Member State of the requesting authority in accordance with Article 19(1)(a) of Regulation (EU) No 389/2012. It shall concern no more than one economic operator registered in the Member State of the requested authority.
3. Having completed any necessary enquiries, the requested authority shall send the results of those enquiries to the requesting authority by means of an ‘Administrative cooperation results’ document, as set out in Table 10 of Annex I.
SECTION III
Time limits and refusals
Article 7
Time limits
1. A requesting authority may remind a requested authority that it has not yet responded to a previous request for cooperation by sending a ‘Reminder message for administrative cooperation’ document, as set out in Table 9 of Annex I.
2. Where the requested authority does not respond to a request within the time limits provided for in Article 11(1) of Regulation (EU) No 389/2012 it shall send information on the reasons for the failure using an ‘Answer message’ document, as set out in Table 8 of Annex I to this Regulation.
Article 8
Refusal to cooperate
Where the requested authority refuses to handle a request for information, to carry out an administrative enquiry relating to the requested information, or to provide the information requested, it shall notify the requesting authority using the CCN secure mail system providing at least the following information:
|
(a) |
the follow-up correlation ID of the relevant mutual administrative assistance document sent by the requesting authority, as set out in Code List 1 of Annex II; |
|
(b) |
the date of the decision to refuse the request; |
|
(c) |
the identity of the requested authority issuing the refusal; |
|
(d) |
the grounds for refusal in accordance with Articles 7(2), 21(1), 25 or 33(2) of Regulation (EU) No 389/2012. |
It shall send such notification as soon as it has taken its decision and in any event within three months of receipt of the request.
CHAPTER III
EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST
Article 9
Optional exchange of information
1. In cases other than those referred to in paragraph 2, optional exchange of information provided for in Article 16 of Regulation (EU) No 389/2012 shall be carried out using an ‘Administrative cooperation results’ document, as set out in Table 10 of Annex I to this Regulation.
2. Where the optional exchange of information concerns the results of a documentary or physical control of goods during a movement, the results shall be sent using a ‘Control report’ document, as set out in Table 11 of Annex I.
Article 10
Mandatory exchange of information — goods under excise duty suspension covered by the provisions of Chapter III of Directive 2008/118/EC or goods received by a registered consignee
Where one of the cases referred to in points (a) to (e) of Article 15(1) of Regulation (EU) No 389/2012 is detected as a result of a documentary or physical control of goods at the premises of a registered consignee within the meaning of Article 4(9) of Directive 2008/118/EC (hereinafter referred to as ‘registered consignee’) or of an authorised warehouse keeper within the meaning of Article 4(1) of that Directive (hereinafter referred to as ‘authorised warehouse keeper’), the mandatory transmission of the necessary information shall be carried out using an ‘Administrative cooperation results’ document, as set out in Table 10 of Annex I to this Regulation.
The ‘Administrative cooperation results’ document shall be sent to the competent authorities in the Member State concerned within seven days of the control.
Article 11
Mandatory exchange of information — control report
Where one of the cases referred to in points (a) to (e) of Article 15(1) of Regulation (EU) No 389/2012 is detected as a result of a documentary or physical control of goods during a movement, the mandatory transmission of the control report shall be carried out using a ‘Control report’ document, as set out in Table 11 of Annex I to this Regulation.
The ‘Control report’ document shall be sent to the competent authorities in the Member States concerned within seven days of the control.
Article 12
Mandatory exchange of information — definitive interruption of a movement
Where a competent authority becomes aware of the definitive interruption of a movement due to one of the cases referred to in points (a) to (e) of Article 15(1) of Regulation (EU) No 389/2012, the mandatory transmission of that information shall be carried out using an ‘Interruption of movement’ document, as set out in Table 13 of Annex I to this Regulation.
The ‘Interruption of movement’ document shall be sent to the competent authorities in the Member States concerned within one day of the moment when the competent authority referred to in the first paragraph becomes aware of the definitive interruption.
Article 13
Mandatory exchange of information — alert or rejection notification
Where a competent authority becomes aware that goods under excise duty suspension dispatched to a registered consignee or an authorised warehouse keeper had not been requested, or that the content of the electronic administrative document concerning goods under excise duty suspension dispatched to a registered consignee or an authorised warehouse keeper is incorrect, and the competent authority suspects that this is due to one of cases referred to in points (a) to (c) or (e) of Article 15(1) of Regulation (EU) No 389/2012, it shall send an ‘Alert or rejection of an e-AD’ document, as set out in Table 14 of Annex I to this Regulation, to the competent authority of the Member State of dispatch.
The ‘Alert or Rejection of an e-AD’ document shall be sent to the competent authority of the Member State of dispatch within one day of the moment when the competent authority becomes aware of the facts referred to in the first paragraph.
Article 14
Mandatory exchange of information — event reports
Where a competent authority becomes aware of facts concerning a movement other than those set out in Articles 10, 11, 12 or 13 and the competent authority suspects that they relate to one of the cases in points (a) to (e) of Article 15(1) of Regulation (EU) No 389/2012, the mandatory transmission of the necessary information shall be carried out using an ‘Event report’ document, as set out in Table 12 of Annex I to this Regulation.
The ‘Event report’ document shall be sent within seven days of the moment when the competent authority becomes aware of the facts referred to in the first paragraph.
CHAPTER IV
COMMON PROVISIONS ON THE EXCHANGE OF INFORMATION
Article 15
Unavailability of the computerised system and the use of the fall-back mutual administrative assistance document
1. For the purposes of Article 15(4) of Regulation (EU) No 389/2012, Member States may consider the computerised system to be unavailable in the following circumstances:
|
(a) |
the computerised system is unavailable due to hardware or telecommunication failures; |
|
(b) |
network problems occur which are not under the direct control of the Commission or the Member State concerned; |
|
(c) |
force majeure; |
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(d) |
scheduled maintenance notified at least 48 hours before the planned start of the maintenance period. |
2. For the purposes of the second subparagraph of Article 9(1) and Article 15(4) of Regulation (EU) No 389/2012 the fall-back mutual administrative assistance document shall identify the type of mutual administrative assistance document that it is replacing. The requisite information shall be drawn up as set out in the tables of Annex I to this Regulation in the form of data elements, expressed in the same manner as in the mutual administrative assistance document. All data elements and data groups and subgroups to which those data elements belong shall be identified by numbers and letters referred to in columns A and B of the corresponding tables of Annex I.
The fall-back mutual administrative assistance document shall be exchanged by any means agreed between the competent authorities concerned.
3. As soon as the availability of the computerised system is restored, the information exchanged in accordance with paragraph 2 shall be sent using the computerised system in the form of the appropriate mutual administrative assistance documents.
Article 16
Feedback on follow-up action taken as a result of exchange of information
1. A request for feedback in accordance with Article 8(5), Article 15(2) or Article 16(2) of Regulation (EU) No 389/2012 shall include at least the following information:
|
(a) |
the follow-up correlation ID of the relevant mutual administrative assistance document sent by the competent authority requesting feedback, as set out in code list 1 of Annex II to this Regulation; |
|
(b) |
the date or dates on which the information was provided. |
2. For the purposes of Article 8(5), Article 15(2) and Article 16(2) of Regulation (EU) No 389/2012, feedback on follow-up action shall include at least the following information:
|
(a) |
the follow-up correlation ID of the mutual administrative assistance document sent by the competent authority requesting feedback, as set out in code list 1 of Annex II to this Regulation; |
|
(b) |
the identity of the competent authority providing the feedback; |
|
(c) |
information on follow-up action taken on the basis of the information provided. |
3. Feedback shall be requested and provided using the CCN secure mail system.
CHAPTER V
FINAL PROVISIONS
Article 17
Entry into force
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 24 February 2016.
For the Commission
The President
Jean-Claude JUNCKER
(2) Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).
(3) Commission Implementing Regulation (EU) No 612/2013 of 25 June 2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties (OJ L 173, 26.6.2013, p. 9).
(4) Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 197, 29.7.2009, p. 24).
ANNEX I
STRUCTURE OF COMMON MESSAGES
Electronic messages used for the purpose of information exchange concerning excise goods under duty suspension
EXPLANATORY NOTES
|
(1) |
The data elements of the electronic messages used for the purpose of information exchange concerning excise goods under duty suspension using the computerised system referred to in Article 21(2) of Directive 2008/118/EC and in Article 2(17) of Regulation (EU) No 389/2012 are structured in data groups and, where applicable, data subgroups. Details regarding the data and their use are presented in the tables of this Annex, in which:
|
|
(2) |
The following abbreviations are used in the tables of this Annex:
Table 1 Movement download request (referred to in Article 4)
Table 2 Movement download answer (referred to in Article 4)
Table 3 History of a movement (referred to in Article 4)
Table 4 Common request (referred to in Article 5)
Table 5 List of e-AD as result of a general query (referred to in Article 5)
Table 6 Refusal of common request (referred to in Article 5)
Table 7 Administrative cooperation common request (referred to in Article 6)
Table 8 Answer message (referred to in Article 7)
Table 9 Reminder message for administrative cooperation (referred to in Article 7)
Table 10 Administrative cooperation results (referred to in Article 6, Article 9 and Article 10)
Table 11 Control report (referred to in Article 9 and Article 11)
Table 12 Event report (referred to in Article 14)
Table 13 Interruption of movement (referred to in Article 12)
Table 14 Alert or rejection of an e-AD (referred to in Article 13)
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(1) The operator type of the consignee is ‘Authorised warehouse keeper’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(2) The operator type of the consignee is ‘Registered consignee’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(3) The operator type of the consignee is either ‘Authorised warehouse keeper’ or ‘Registered consignee’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(4) An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>.
(5) An existing identifier <Tax Warehouse Reference> in the set of <TAX WAREHOUSE>.
(*1) For the place of delivery, ‘Any identification’ means: a VAT number or any other identifier; it is optional.
(6) The operator type of the consignee is ‘Authorised warehouse keeper’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(7) The operator type of the consignee is ‘Registered consignee’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(8) The operator type of the consignee is either ‘Authorised warehouse keeper’ or ‘Registered consignee’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(9) An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>.
(10) An existing identifier <Tax Warehouse Reference> in the set of <TAX WAREHOUSE>.
(*2) For the place of delivery, ‘Any identification’ means: a VAT number or any other identifier; it is optional.
(11) The operator type of the consignee is ‘Authorised warehouse keeper’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(12) The operator type of the consignee is ‘Registered consignee’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(13) The operator type of the consignee is either ‘Authorised warehouse keeper’ or ‘Registered consignee’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(14) An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>.
(15) An existing identifier <Tax Warehouse Reference> in the set of <TAX WAREHOUSE>;
(*3) For the place of delivery, ‘Any identification’ means: a VAT number or any other identifier; it is optional.
(16) The operator type of the consignee is ‘Authorised warehouse keeper’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(17) The operator type of the consignee is ‘Registered consignee’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(18) The operator type of the consignee is either ‘Authorised warehouse keeper’ or ‘Registered consignee’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(19) An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>.
(20) An existing identifier <Tax Warehouse Reference> in the set of <TAX WAREHOUSE>.
(*4) For the place of delivery, ‘Any identification’ means: a VAT number or any other identifier; it is optional.
(21) The operator type of the consignee is ‘Authorised warehouse keeper’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(22) The operator type of the consignee is ‘Registered consignee’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(23) The operator type of the consignee is either ‘Authorised warehouse keeper’ or ‘Registered consignee’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(24) An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>.
(25) An existing identifier <Tax Warehouse Reference> in the set of <TAX WAREHOUSE>.
(*5) For the place of delivery, ‘Any identification’ means: a VAT number or any other identifier; it is optional.
(26) The operator type of the consignee is ‘Authorised warehouse keeper’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(27) The operator type of the consignee is ‘Registered consignee’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(28) The operator type of the consignee is either ‘Authorised warehouse keeper’ or ‘Registered consignee’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(29) An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>.
(30) An existing identifier <Tax Warehouse Reference> in the set of <TAX WAREHOUSE>.
(31) For the place of delivery, ‘Any identification’ means: a VAT number or any other identifier; it is optional.
(32) The operator type of the consignee is ‘Authorised warehouse keeper’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(33) The operator type of the consignee is ‘Registered consignee’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(34) The operator type of the consignee is either ‘Authorised warehouse keeper’ or ‘Registered consignee’. An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>.
(35) An existing <Temporary Authorisation Reference> in the set of <TEMPORARY AUTHORISATION>.
(36) An existing identifier <Tax Warehouse Reference> in the set of <TAX WAREHOUSE>.
(*6) For the place of delivery, ‘Any identification’ means: a VAT number or any other identifier; it is optional.
ANNEX II
Lists of codes
Code list 1: Follow-up correlation ID
|
Field |
Content |
Field type |
Examples |
|
1 |
Year |
Numeric 2 |
5 |
|
2 |
Identifier of the MS where the message was initially submitted |
Alphabetic 2 |
ES |
|
3 |
Free nationally assigned, code |
Alphanumeric 21 |
ARC |
|
4 |
Complement |
Alphanumeric 3 |
123 |
Field 1 is last two digits of year.
Field 2 is taken from the list of <MEMBER STATES> (see Code list 3 in Annex II to Regulation (EC) No 684/2009).
Field 3 must be filled with a nationally assigned identifier. In certain cases, for the Follow-Up Correlation ID it can be an ARC.
Field 4 gives a complement to field 3 to make together a unique identifier (for example, in the case of Follow-Up Correlation ID where several follow-up messages deal with the same ARC.)
Code list 2: Event report number/Control report reference
|
Field |
Content |
Field type |
Examples |
|
1 |
Identifier of the MS where the report was initially submitted |
Alphabetic 2 |
ES |
|
2 |
Nationally assigned, unique code |
Alphanumeric 13 |
2005YTE17UIC2 |
|
3 |
Check digit |
Numeric 1 |
9 |
Field 1 is taken from the list of <MEMBER STATES> (see Code list 3 in Annex II to Regulation (EC) No 684/2009)
Field 2 must be filled with a unique identifier per report. The way this field is used is under MSAs’ responsibility, but each report must have a unique number. It is possible, but not mandatory, that it contains the year when the report was initially submitted (as suggested in the example).
Field 3 gives the check digit for the whole identifier, which will help detect an error when keying this identifier.
Code list 3: Reasons for delayed result
|
Code |
Description |
|
1 |
Information not available |
|
2 |
Confidential information |
|
3 |
Ongoing investigation |
Code list 4: History refusal reasons
|
Code |
Description |
|
0 |
Other |
|
1 |
Confidential information |
|
2 |
Information not available |
|
3 |
Disclosure contrary to the public policy of the state |
Code list 5: Alert or rejection of e-AD reasons
|
Code |
Description |
|
0 |
Other |
|
1 |
The received e-AD does not concern the recipient |
|
2 |
The excise product(s) does(do) not match with the order |
|
3 |
The quantity(ies) does(do) not match with the order |
Code list 6: Evidence types
|
Code |
Description |
|
0 |
Other |
|
1 |
Affidavit |
|
2 |
Police report |
|
3 |
Report — other than police |
Code list 7: Delay explanations
|
Code |
Description |
|
0 |
Other |
|
1 |
Cancelled commercial transaction |
|
2 |
Pending commercial transaction |
|
3 |
Ongoing investigation by officials |
|
4 |
Bad weather conditions |
|
5 |
Strike |
|
6 |
Accident |
Code list 8: Administrative cooperation request reasons
|
Code |
Description |
|
0 |
Other |
|
1 |
Report of receipt/export not returned to consignor |
|
2 |
Excesses or shortages stated at arrival of goods |
|
4 |
Submission of an e-AD was rejected because the consignee record of SEED did not match — the request is to ask for more information |
|
6 |
Have goods/quantities specified on e-AD been entered in consignee’s stock records? |
|
7 |
Check that goods have actually left EU (date on which export certified by customs) |
|
8 |
Placing of goods under a suspensive customs procedure (export warehouse, victualling warehouse, outward processing, etc.) |
|
9 |
Reimbursement of excise duty requested |
|
10 |
Spot checks |
Code list 9: Administrative cooperation actions
|
Code |
Description |
|
0 |
Other |
|
2 |
Administrative control |
|
3 |
Physical control |
|
4 |
Confirm entry in trader’s records |
|
5 |
Confirm quantity received |
|
6 |
Confirm authorisation of trader |
|
7 |
Confirm the particulars in box No(s) |
|
11 |
Confirm identity of the carrier and the number of the vehicle |
|
12 |
Confirm payment of duty |
|
14 |
Confirm quantity dispatched |
|
15 |
Confirm type of goods dispatched |
Code list 10: Event submitting persons
|
Code |
Description |
|
0 |
Other |
|
1 |
Consignor |
|
2 |
Consignee |
|
3 |
Transporter |
|
4 |
Excise officer |
|
5 |
Other official |
Code list 11: Administrative cooperation action not possible reason
|
Code |
Description |
|
0 |
Other |
|
1 |
Missing information |
|
2 |
Confidential information |
|
3 |
Missing time |
Code list 12: Reasons for unsatisfactory receipt or control report
|
Code |
Description |
|
0 |
Other |
|
1 |
Excess |
|
2 |
Shortage |
|
3 |
Goods damaged |
|
4 |
Broken seal |
|
5 |
Reported by ECS |
|
7 |
Quantity higher than the one on the temporary authorisation |
Code list 13: Reasons for interruption
|
Code |
Description |
|
0 |
Other |
|
1 |
Fraud suspected |
|
2 |
Goods destroyed |
|
3 |
Goods lost or stolen |
|
4 |
Interruption requested at control |
Code list 14: Event types
|
Code |
Description |
|
0 |
Other |
|
1 |
Accident |
|
2 |
Goods destroyed |
|
3 |
Goods stolen |
|
6 |
Vehicle and goods stolen |
|
7 |
Transhipment of goods |